THEORETICAL AND METHODOLOGICAL APPROACHES TO ACCOUNTING AND AUDIT OF CALCULATIONS WITH SUPPLIERS AND CONTRACTORS

The article highlights the role of accounting for settlements with suppliers and contractors in the management of financial and economic activities of the enterprise. The importance of conducting an audit, which helps to obtain complete and reliable information about the status of accounts payable at the enterprise for the received material values, performed works and rendered services, and also provided the reporting necessary for internal and external users for management and development of the organization. The article also reflects the important points that the auditor must pay attention to when checking settlements with suppliers and contractors.